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Maui Real Property Tax 2024-2025
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History and Explanation of Maui County Taxes
https://www.mauicounty.gov/755/Classification-for-Tax-Rate-Purposes
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REAL PROPERTY TAX WORKSHEET
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***Input numbers in the YELLOW highlighted Cell ONLY
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***EXAMPLE, For Tiered Values: If assessed value is $3M. Enter $1M in Tier 1, Enter $2M in Tier 2, Enter balance of $0 in Tier 3. Total Tax is $7,715 (The total of Tier 1 + Tier 2 cannot exceed $1.5m - the balance of assessed value goes into Tier 3)
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For Classification Information: https://www.mauicounty.gov/755/Classification-for-Tax-Rate-Purposes
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OWNER OCCUPIED Tax Rate Assessed Value Tax Owed Notation
In order to get the "owner occupied" rate you must apply by December 31. LINK
https://www.mauicounty.gov/DocumentCenter/View/3188/Home-Exemption
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TIER 1 - Up to $1,000,000 $ 1.80 $ 1,000,000.00 $ 1,800.00 (minimum bill $400)Must occupy 270 days a Year and Files Taxes in Maui
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TIER 2 - $1,00,001 - $2,000,000 $ 2.00 $ 2,000,000.00 $ 4,000.00 (Tier 1 + Tier 2 cannot exceed $2M. Balance would be in Tier 3)
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TIER 3 - More than $2,000,001` $ 3.25 $ 5,900,000.00 $ 19,175.00
If you buy a home with the exemption you will inhereit that tax bracket TEMPORARILY but it will go back to non-owner occuped rate IF you dont file by the deadline
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TOTAL ASSESSED VALUE (If assessed value is over $1.5m) $ 24,975.00 **This total is only if there are more than 1 tier that gets triggered. Total of Tiers has to add up to Assessed Value0.30%
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NON-OWNER OCCUPIED Tax Rate Assessed Value Tax Owed Notation
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TIER 1 - Up to $1,000,000 $ 5.87 $ 1,000,000.00 $ 5,870.00 (minimum bill $400)
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TIER 2 - $1,000,001 - $2,000,000 $ 8.50 $ 2,000,000.00 $ 17,000.00
(Tier 1 + Tier 2 cannot exceed $4.5m. Balance would be in Tier 3)
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TIER 3 - More than $2,00,001 $ 14.00 $ 5,900,000.00 $ 82,600.00
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TOTAL ASSESSED VALUE (If assessed value is over $1.5m) $ 8,900,000.00 $ 105,470.00 **This total is only if there are more than 1 tier that gets triggered. Total of Tiers has to add up to Assessed Value0.85%
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APARTMENT Tax Rate Assessed Value Tax Owed Notation
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Apartment $ 11.75 $ -
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COMMERCIAL Tax Rate Assessed Value Tax Owed Notation
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TIER 1 - Up to $1,000,000 $ 6.05 $ - $ -
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TIER 2 - $1,000,001 - $3,000,000 $ 6.05 $ - $ -
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TIER 3 - More than $3,000,000 $ 6.05 $ - $ -
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TOTAL ASSESSED VALUE (If assessed value is over $1.5m) $ - $ - **This total is only if there are more than 1 tier that gets triggered. Total of Tiers has to add up to Assessed Value
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INDUSTRIAL Tax Rate Assessed Value Tax Owed Notation
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Industrial $ 7.05 $ - $ -
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AGRICULTURAL Tax Rate Tax Owed Notation
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Agricultural $ 5.74 $ -
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CONSERVATION Tax Rate Assessed Value Tax Owed Notation
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Conservation $ 6.43 $ - $ -
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HOTEL & RESORT Tax Rate Assessed Value Tax Owed Notation1.10%
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Hotel & Resort $ 11.75 $ 8,900,000.00 $ 104,575.00
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TIMESHARE Tax Rate Assessed Value Tax Owed Notation
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Timeshare $ 11.75 $ -
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SHORT-TERM RENTAL Tax Rate Assessed Value Tax Owed Notation
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TIER 1 - Up to $1,000,000 $ 12.50 $ 1,000,000.00 $ 12,500.00
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TIER 2 - $1,000,001 - $2,000,000 $ 13.50 $ 2,000,000.00 $ 27,000.00
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TIER 3 - More than $2,000,001 $ 15.00 $ 5,900,000.00 $ 88,500.00 1.30%
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TOTAL ASSESSED VALUE (If assessed value is over $1.5m) $ 8,900,000.00 $ 128,000.00 **This total is only if there are more than 1 tier that gets triggered. Total of Tiers has to add up to Assessed Value
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COMMERCIALIZED RESIDENTIAL Tax Rate Assessed Value Tax Owed Notation
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TIER 1 - Up to $1,000,000 $ 4.00 $ -
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TIER 2 - $1,000,001 - $2,000,000 $ 5.00 $ - $ -
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TIER 3 - More than $2,000,001 $ 8.00 $ - $ -
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TOTAL ASSESSED VALUE (If assessed value is over $1.5m) $ - $ - **This total is only if there are more than 1 tier that gets triggered. Total of Tiers has to add up to Assessed Value
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0.40%
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LONG TERM RENTAL Tax Rate Assessed Value Tax Owed Notation
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TIER 1 - Up to $1,000,000 $ 3.00 $ 1,000,000.00 $ 3,000.00
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TIER 2 - $1,000,001 - $3,000,000 $ 5.00 $ 999,999.00 $ 5,000.00
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TIER 3 - More than $3,000,000 $ 8.00 $ - $ -
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TOTAL ASSESSED VALUE (If assessed value is over $1.5m) $ 1,999,999.00 $ 8,000.00 **This total is only if there are more than 1 tier that gets triggered. Total of Tiers has to add up to Assessed Value
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